AN ACT TO ENACT THE "BAYOU CASOTTE INDUSTRIAL ZONE ESTABLISHMENT ACT"; TO PROVIDE FOR CERTAIN LEGISLATIVE FINDINGS; TO PROVIDE THAT A MUNICIPALITY MAY NOT ANNEX ANY PORTION OF THE AREA COMPRISING THE BAYOU CASOTTE INDUSTRIAL ZONE; TO AMEND SECTION 21-1-59, MISSISSIPPI CODE OF 1972, TO CONFORM TO THE PROVISIONS OF THIS ACT; TO BRING FORWARD SECTIONS 21-1-27, 21-1-29, 21-1-31, 21-1-33, 21-1-35, 21-1-37, 21-1-39 AND 21-1-41, MISSISSIPPI CODE OF 1972, WHICH ARE SECTIONS OF LAW RELATING TO THE EXTENSION OR CONTRACTION OF MUNICIPAL CORPORATE BOUNDARIES, FOR THE PURPOSES OF POSSIBLE AMENDMENT; TO BRING FORWARD SECTION 27-31-1, MISSISSIPPI CODE OF 1972, WHICH EXEMPTS VARIOUS TYPES OF PROPERTY FROM AD VALOREM TAXATION, FOR THE PURPOSES OF POSSIBLE AMENDMENT; AND FOR RELATED PURPOSES.

AN ACT TO AMEND SECTIONS 27-19-53 AND 27-19-11, MISSISSIPPI CODE OF 1972, TO SPECIFY THAT THE HIGHWAY PRIVILEGE TAX IS NOT IMPOSED ON A MOTOR VEHICLE RECEIVING A $1.00 LICENSE TAG UNDER THE PROVISION OF LAW AUTHORIZING SUCH A TAG FOR A PERSON RATED AS HAVING 100% PERMANENT SERVICE-CONNECTED DISABILITY OR AT LEAST 70% NONPERMANENT SERVICE-CONNECTED DISABILITY; AND FOR RELATED PURPOSES.

AN ACT TO CREATE A NEW CODE SECTION TO BE CODIFIED AS SECTION 63-15-8, MISSISSIPPI CODE OF 1972, TO REQUIRE PROOF OF MOTOR VEHICLE LIABILITY INSURANCE OR OTHER FORM OF FINANCIAL RESPONSIBILITY BEFORE RECEIVING A MOTOR VEHICLE LICENSE TAG; TO AMEND SECTION 27-19-43, MISSISSIPPI CODE OF 1972, TO CONFORM; AND FOR RELATED PURPOSES.

AN ACT TO AMEND SECTION 27-25-701, MISSISSIPPI CODE OF 1972, TO INCLUDE CARBON DIOXIDE WITHIN THE DEFINITION OF THE TERM "GAS" FOR PURPOSES OF THE GAS SEVERANCE TAX LAWS; TO AMEND SECTION 27-25-721, MISSISSIPPI CODE OF 1972, TO CONFORM; TO BRING FORWARD SECTION 27-25-703, MISSISSIPPI CODE OF 1972, FOR THE PURPOSE OF POSSIBLE AMENDMENT; AND FOR RELATED PURPOSES.

AN ACT TO AMEND SECTION 27-65-111, MISSISSIPPI CODE OF 1972, TO EXEMPT FROM THE STATE SALES TAX SALES OF TANGIBLE PERSONAL PROPERTY AT AUCTION BY THE NATIONAL WILD TURKEY FEDERATION, SO LONG AS SUCH ENTITY IS EXEMPT FROM FEDERAL INCOME TAXATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE; AND FOR RELATED PURPOSES.

AN ACT TO AMEND SECTION 85-7-251, MISSISSIPPI CODE OF 1972, TO REQUIRE TOWING COMPANIES TO RECORD CERTAIN INFORMATION FROM ANY PERSON WHO REQUESTS THE COMPANY'S SERVICES; TO AMEND SECTION 63-23-5, MISSISSIPPI CODE OF 1972, TO REVISE NOTIFICATION REQUIRED BY TOWING COMPANIES BEFORE PROPERTY IS SOLD; TO AUTHORIZE THIRD-PARTY VENDORS TO ASSIST IN NOTIFICATION WHEN NO CLAIMS HAVE BEEN MADE TO VEHICLES; TO AMEND SECTION 63-23-9, MISSISSIPPI CODE OF 1972, TO CONFORM TO THE PRECEDING SECTION; AND FOR RELATED PURPOSES.

AN ACT TO AMEND SECTION 37-148-11, MISSISSIPPI CODE OF 1972, TO EXTEND THE REPEALER ON THE STRENGTHENING MISSISSIPPI ACADEMIC RESEARCH THROUGH (SMART) BUSINESS ACT; TO BRING FORWARD SECTIONS 37-148-1, 37-148-3, 37-148-5, 37-148-7 AND 37-148-9, MISSISSIPPI CODE OF 1972, WHICH CONSTITUTE THE SMART BUSINESS ACT, FOR THE PURPOSE OF POSSIBLE AMENDMENT; AND FOR RELATED PURPOSES.

AN ACT TO AMEND SECTION 21-1-59, MISSISSIPPI CODE OF 1972, TO DEFINE AN INDUSTRIAL ZONE AS A PROJECT WHOSE OPERATOR MAY ENTER INTO AN AGREEMENT WITH A MUNICIPALITY, FOR A PERIOD NOT TO EXCEED 30 YEARS, PROVIDING THAT THE MUNICIPALITY SHALL NOT ANNEX THE PROJECT SITE WITHOUT WRITTEN CONSENT FROM THE OPERATOR OF THE PROJECT; AND FOR RELATED PURPOSES.

AN ACT TO AMEND SECTION 63-21-43, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT A SECURITY INTEREST IN A MOTOR VEHICLE MAY NOT BE PERFECTED WHILE THE VEHICLE IS SUBJECT TO A VALID STATUTORY POSSESSORY LIEN; TO REQUIRE A SECURED PARTY SEEKING TO PERFECT A SECURITY INTEREST TO CERTIFY TO THE DEPARTMENT OF REVENUE THAT NO SUCH POSSESSORY LIEN EXISTS OR OBTAIN WRITTEN CONSENT FROM THE HOLDER OF SUCH A LIEN; TO PROVIDE THAT ANY SECURITY INTEREST FILED IN VIOLATION OF THIS ACT SHALL BE UNPERFECTED AGAINST THE HOLDER OF THE POSSESSORY LIEN AND SUBORDINATE IN PRIORITY TO THAT LIEN; TO BRING FORWARD SECTIONS 63-21-16, 75-9-333, 85-7-107 AND 85-7-251, MISSISSIPPI CODE OF 1972, FOR THE PURPOSE OF POSSIBLE AMENDMENT; AND FOR RELATED PURPOSES.

AN ACT TO ESTABLISH THE WEST MISSISSIPPI INCUBATOR GRANT PROGRAM IN COOPERATION WITH THE MISSISSIPPI DEPARTMENT OF FINANCE AND ADMINISTRATION'S OFFICE OF SURPLUS PROPERTY, LOCAL DEVELOPMENT DISTRICTS AND COUNTY GOVERNMENTS IN HUMPHREYS, MADISON, SHARKEY, SUNFLOWER, WASHINGTON AND YAZOO COUNTIES; TO SET FORTH THE PURPOSE OF THE PROGRAM; AND FOR RELATED PURPOSES.

AN ACT TO AMEND SECTION 27-53-19, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT BLOCKING ACCESS TO A MANUFACTURED HOME OR MOBILE HOME SO THAT NOTICE OF SALE MAY NOT BE SERVED, OR OCCUPANCY STATUS MAY NOT BE DETERMINED, SHALL BE PRIMA FACIE EVIDENCE OF AN INTENT ON THE PART OF THE MANUFACTURED OR MOBILE HOMEOWNER TO AVOID PAYMENT OF TAXES, AND THE COUNTY TAX COLLECTOR SHALL ATTACH THE PROPERTY IMMEDIATELY; TO BRING FORWARD SECTION 27-53-15, MISSISSIPPI CODE OF 1972, FOR THE PURPOSE OF POSSIBLE AMENDMENT; AND FOR RELATED PURPOSES.

AN ACT TO AUTHORIZE AN INCOME TAX CREDIT FOR TAXPAYERS IN AN AMOUNT EQUAL TO CHILD CARE EXPENSES PAID BY TAXPAYERS FOR CHILD CARE FOR THEIR CHILDREN TO PREKINDERGARTEN PROVIDERS WHO PARTICIPATE IN THE EARLY LEARNING COLLABORATIVE ACT OF 2013; TO AUTHORIZE A TAX CREDIT FOR PREKINDERGARTEN PROVIDERS WHO PARTICIPATE IN THE EARLY LEARNING COLLABORATIVE ACT; AND FOR RELATED PURPOSES.

AN ACT TO PROVIDE THAT A TAXPAYER WHO HAS RECEIVED A DISABILITY DETERMINATION FROM THE UNITED STATES DEPARTMENT OF VETERANS AFFAIRS SHALL BE ALLOWED A REBATE FOR ANY PAID AD VALOREM TAXES THAT WERE ASSESSED ON OR AFTER THE EFFECTIVE DATE OF THE DISABILITY AND BEFORE THE TAXPAYER'S RECEIPT OF THE DECISION LETTER, BUT WHICH WOULD NOT HAVE BEEN ASSESSED HAD THE DISABILITY DETERMINATION BEEN AVAILABLE AT THE TIME OF ASSESSMENT; TO SPECIFY THE SUBMISSIONS THAT MUST BE MADE TO THE DEPARTMENT OF REVENUE WITHIN 60 DAYS OF THE ISSUANCE OF THE DECISION LETTER; TO PROVIDE THAT REBATE PAYMENTS SHALL BE MADE BY THE DEPARTMENT OF REVENUE FROM CURRENT TAX COLLECTIONS; TO AUTHORIZE THE DEPARTMENT OF REVENUE TO PROMULGATE RULES AND REGULATIONS TO ADMINISTER THE REBATE; TO AMEND SECTION 27-7-15, MISSISSIPPI CODE OF 1972, TO EXCLUDE REBATE PAYMENTS UNDER THIS ACT FROM THE DEFINITION OF GROSS INCOME FOR PURPOSES OF THE STATE INCOME TAX; TO AMEND SECTION 27-7-49, MISSISSIPPI CODE OF 1972, TO ALLOW A TAXPAYER WHO HAS RECEIVED A DISABILITY DETERMINATION FROM THE UNITED STATES DEPARTMENT OF VETERANS AFFAIRS TO APPLY TO THE COMMISSIONER OF REVENUE FOR REVISION OF ANY STATE INCOME TAX RETURN FILED ON OR AFTER THE EFFECTIVE DATE OF THE DISABILITY AND BEFORE RECEIPT OF THE DECISION LETTER, INSOFAR AS THE MISSISSIPPI INCOME TAX LIABILITY IS AFFECTED BY THE DISABILITY DETERMINATION; AND FOR RELATED PURPOSES.

AN ACT TO PROVIDE A STATE INCOME TAX CREDIT FOR TAXPAYERS CLAIMING THE FEDERAL EARNED INCOME TAX CREDIT; TO PROVIDE THE AMOUNT OF THE CREDIT; TO PROVIDE THAT IF THE AMOUNT OF CREDIT CLAIMED BY A TAXPAYER EXCEEDS THE AMOUNT OF INCOME TAX IMPOSED UPON THE TAXPAYER FOR THE TAXABLE YEAR, THEN THE TAXPAYER SHALL RECEIVE A REFUND FROM THE DEPARTMENT OF REVENUE FOR THE AMOUNT OF SUCH EXCESS; AND FOR RELATED PURPOSES.

AN ACT TO AMEND SECTIONS 25-11-103, 25-11-109, 25-11-111, 25-11-112, 25-11-114, 25-11-115, 25-11-117 AND 25-11-123, MISSISSIPPI CODE OF 1972, TO REPEAL THE NEW TIER IN THE MISSISSIPPI PUBLIC EMPLOYEES' RETIREMENT SYSTEM OF MISSISSIPPI, CREATED IN HOUSE BILL NO. 1, 2025 REGULAR SESSION, FOR EMPLOYEES BECOMING MEMBERS OF THE SYSTEM ON OR AFTER MARCH 1, 2026; TO PROVIDE THAT EMPLOYEES BECOMING MEMBERS OF THE SYSTEM ON OR AFTER JULY 1, 2026, SHALL BE ELIGIBLE TO RECEIVE AN ADDITIONAL BENEFIT EQUAL TO THE SUM OF AN AMOUNT EQUAL TO 1% OF THE ANNUAL RETIREMENT ALLOWANCE MULTIPLIED BY THE NUMBER OF FULL FISCAL YEARS IN RETIREMENT BEFORE THE END OF THE FISCAL YEAR IN WHICH THE MEMBER REACHES AGE 65, PLUS AN ADDITIONAL AMOUNT EQUAL TO 1% COMPOUNDED BY THE NUMBER OF FULL FISCAL YEARS IN RETIREMENT BEGINNING WITH THE FISCAL YEAR IN WHICH THE MEMBER REACHES AGE 65, MULTIPLIED BY THE AMOUNT OF THE ANNUAL RETIREMENT ALLOWANCE; TO REPEAL SECTION 25-11-147, MISSISSIPPI CODE OF 1972, WHICH INCLUDES A DEFINED CONTRIBUTION PLAN FOR EACH PERSON BECOMING A MEMBER OF THE PUBLIC EMPLOYEES' RETIREMENT SYSTEM OF MISSISSIPPI ON OR AFTER MARCH 1, 2026; TO AUTHORIZE THE BOARD OF TRUSTEES OF THE SYSTEM TO PROMULGATE RULES AND REGULATIONS AS NEEDED TO REVERSE ANY ACTIONS TAKEN IN COMPLIANCE WITH HOUSE BILL NO. 1, 2025 REGULAR SESSION, IF THE DATE OF PASSAGE OF THIS ACT IS ON OR AFTER MARCH 1, 2026; AND FOR RELATED PURPOSES.